| 💼 82 Under CPS 234, an APRA-regulated entity must ensure that testing is conducted by appropriately skilled and functionally independent specialists. For an APRA-regulated entity to have confidence in the quality of testing, it is important that testers are sufficiently independent in order to provide a bias-free assessment of controls (i.e. unimpeded by a conflict of interest). This includes the use of testers who do not have operational responsibility for the controls being validated. The level of functional independence required would typically be determined by the nature and importance of the testing. | | | | |